https://www.taxtmi.com/caselaws?id=350124 Classification of melamine formaldehyde resin and phenolic formaldehyde resin turned on whether the products were preparations specially formulated for use as adhesives. The Tribunal followed its earlier decision on identical facts, found the departmental material substantially unchanged, and relied on the HSN explanatory notes and a clarificatory memorandum to treat the goods as glue/adhesive preparations based on PF, UF and MF. On that footing, it rejected the Department's classification challenge, upheld exemption eligibility under Notification No. 50/2003-CE, and set aside the demand. en-us Mon, 24 Jul 2017 00:00:00 +0530 Wed, 22 Nov 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350124 Classification of melamine formaldehyde resin and phenolic formaldehyde resin turned on whether the products were preparations specially formulated for use as adhesives. The Tribunal followed its earlier decision on identical facts, found the departmental material substantially unchanged, and relied on the HSN explanatory notes and a clarificatory memorandum to treat the goods as glue/adhesive preparations based on PF, UF and MF. On that footing, it rejected the Department's classification challenge, upheld exemption eligibility under Notification No. 50/2003-CE, and set aside the demand. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350124